Calculate johnsons expense deduction

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Reference no: EM13165079

In 2009, Micah Johnson (SSN 277-33-7263 incurs the following unreimbursement employee business expenses:

Airplane and taxi fares                                                  $ 4,000

Lodging away from home                                                 5,000

Meals while away from home                                            1,000

Automobile expenses (related to 100% of

The use of his persona automobile):

       Gasoline and oil                                                      8,500

        Repairs                                                                1,000

        Insurance                                                             900

       Depreciation                                                           1,775

         Parking and rolls (including only business

        Use                                                                      100

      Total                                                                      21,275

Johnson receives a $ 7,800 reimbursement for the travel expenses. He did not receive any reimbursement for the auto expenses. He uses his personal automobile 80% for business use and placed his current automobile in service on October 1, 2006. Total business miles driven during the year amount to 26,400, his commuting miles in 2009 amount to $ 2,000, and other personal miles amount to $ 4,600 miles. Johnson's AGI is $ 60,000, and he has no other miscellaneous itemized deductions. Assu7me his business miles were driven equally during the year:

a) Calculate Johnson's expense deduction using the 2009 Form 2106 (Employee Business Expenses) based on actual automobile expenses and other employee business expenses.

b) Calculate Johnson's expense deduction for 2009 using the standard mileage rate on the use of the standard mileage rate method are applicable)

Reference no: EM13165079

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